MEDIDAS DE VALOR PARA EMPRESAS DO TERCEIRO SETOR IRMANDADE DA SANTA CASA DE MISERICÓRDIA DE TAMBAÚ

Abstract

The present Business Consulting Project of the Audit and Expertise Module of the course in Accounting - which has the title “Measures of value for companies in the Third Sector” - aims, in general, to analyze the measures of value for a company in the Third Sector, which includes NGOs (Non-Governmental Organizations), funds community groups, foundations, charities, among other institutions. And through such analysis, some issues will be detailed, such as cash flow, internal control, construction of an accounting report and issues related to payroll. The company chosen for the study is the Irmandade da Santa Casa de Misericórdia de Tambaú, a philanthropic entity that provides hospital medical services, headquartered in the city of Tambaú/SP. It is from her that all the data and information necessary to carry out the analyzes and subsequent conclusions, thus making it possible to put into practice and develop all the knowledge acquired in the classroom during the semester. For this, each subject studied in the current module of Auditing and Accounting Expertise played a key role: Through the subject taught by Professor Paulo César Montanheiro - Audit Accounting - it is possible to see the analyzed company's accounting as a system of information, carrying out an analysis and study of the internal control structure of the same, always putting skeptical thinking into play. With this, it is better understood the operation of the simplest and most fundamental processes carried out in the organization, such as buy, sell and produce goods and services.